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Financiën en markten · 29-12-19941 min lezen
Self-Employment Tax Treatment of Members of Certain Limited Liability Companies
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Samenvatting
This document contains proposed amendments to the regulations on the tax on self-employment income under section 1402 of the Internal Revenue Code of 1986. The proposed regulation concerns the treatment of members of certain limited liability companies. Under the proposed regulation, certain members of limited liability companies are treated as limited partners for self-employment tax purposes.
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